[CPP & Casual employment declaration]

Hi,

My spouse has taken on contract work, on a casual basis. She’s not an employee – so no T4 provided, no deductions.

Usually, her income is less than $1500, so I would typically put that as “other employment income” under the “T4 and employment income” section.

This year (2024), her ‘casual work’ income “might” up around $5000…

Questions:

• When I start looking into the FY2024 taxes, I’d like to understand whether “other employment income” is the right section to be declaring her income?
• Is there an amount/threshold where “other employment income” is no longer the appropriate place to declare casual income?
• I see that the CRA indicates anyone making more than $3500 a year needs to contribute to CPP (https://www.canada.ca/en/services/benefits/publicpensions/cpp/contributions.html)
• If I use the “other employment income” section for higher income values (i.e. more than $3500), will Ufile calculate the appropriate CPP deduction?

Thank you